Starting as an international freelancer in the Netherlands: residence, BSN and registration
Written by Ilias Aarrass6 min read · Published on · Last reviewed on 
In short
With a nationality from the EU, EEA or Switzerland you may work self-employed here without a permit; from outside the EU your residence permit decides that, not your Chamber of Commerce registration.
- You get your citizen service number when you register with your municipality, or through the Non-Residents Records Database if you do not live here yet.
- In the year you move to the Netherlands you file a migration return, the M form, instead of the regular return.
- If you reach 1,225 hours in a calendar year you are entitled to the € 1,200 self-employed deduction and, as a starter, € 2,123 starter deduction.
- The 30% ruling is tied to employment and does not apply to a sole trader business.
The Netherlands attracts many international professionals, and some of them want to work here not as employees but as freelancers. That is possible, but the route differs greatly by nationality. If you come from the EU, it is mainly a matter of registering. If you come from outside the EU, your residence permit determines whether you may work self-employed at all, and registering with the Chamber of Commerce does not change that. After that the same tax rules apply to everyone, with a few points that often surprise internationals. This article puts the steps in the right order and clears up the best-known misconceptions.
Are you allowed to work self-employed here?
If you hold the nationality of an EU country, Iceland, Liechtenstein, Norway or Switzerland, you may work freely as a self-employed person in the Netherlands, without a permit. If you live here for longer than four months, you register with the municipality. If you come from outside the EU, you need a residence permit that allows self-employment. Look at the text about work on your residence document. If it says work is freely permitted, which is the case for many permits for a partner or family member, for example, you may as a rule also work self-employed.
If not, there are separate routes through the Immigration and Naturalisation Service (IND): a residence permit as a self-employed person, where your plan is assessed on what it adds to the Netherlands, or a permit for start-up entrepreneurs supported by a recognised facilitator. For American and Japanese entrepreneurs there is a separate route based on a treaty. If you work here as a highly skilled migrant, your permit is tied to your employer and freelancing on the side is not automatically allowed. If in doubt, check with the IND before you register.
| Situation | Self-employment allowed? | What you arrange |
|---|---|---|
| EU, EEA or Swiss nationality | Yes, without a permit | Registration with the municipality if you live here |
| Residence document stating work is freely permitted | As a rule, yes | Check the text on your document |
| Permit as self-employed person or start-up | Yes, for the activity it was granted for | Application to the IND with a business plan |
| Highly skilled migrant or other employer-bound permit | Not automatically | Check with the IND first |
| Study permit | Limited and subject to conditions | Check the IND's conditions |
BSN, DigiD and your registration with the Chamber of Commerce
You receive your citizen service number (BSN) when you register with the municipality where you live. If you do not (yet) live in the Netherlands, you can get a BSN as a non-resident by registering in the Non-Residents Records Database (RNI) at one of the municipalities designated for that purpose. With your BSN you apply for DigiD, the government login you later use for the tax authorities and to change your details at the Chamber of Commerce. Allow a few weeks between your arrival and a working DigiD.
Then you register your sole trader business with the Chamber of Commerce, like any other starter; the steps are in registering with the Chamber of Commerce. Bring a valid passport or ID and, if you come from outside the EU, your residence document too. The tax authorities then send you your VAT ID, see applying for a VAT number. Next, open a separate account for your business; banks will ask for your BSN, your address and your registration, see opening a business account.
Tax in the year of arrival and afterwards
If you live in the Netherlands, you are a resident taxpayer here and the same rules apply as for any freelancer. If you reach 1,225 hours in a calendar year, you are entitled to the self-employed deduction of € 1,200 and, as a starter, to the starter deduction of € 2,123, see self-employed deduction and hours criterion. As an entrepreneur you always get the SME profit exemption of 12.70%. In the year you move to the Netherlands, instead of the regular return you file a migration return, the M form, which treats the period before and after the move separately.
If you live and work here, you are as a rule also required to take out Dutch basic health insurance, and you pay the income-related contribution under the Health Insurance Act through your return. If you also still have income or a business in your country of origin, a tax treaty may determine which country may tax it. Have that looked into in advance, because being taxed twice or forgetting a return easily happens in that situation.
The 30% ruling and other misconceptions
The best-known misconception is the 30% ruling. It is a tax-free allowance for employees recruited from abroad for their specific expertise, and the employer applies for it. The scheme is tied to employment; with a sole trader business you do not qualify. If you currently have the ruling through an employer and are considering going freelance, work out what you lose net before making the switch.
A second misconception is that work for clients in your home country is automatically taxed there. If you live in the Netherlands, your profit is in principle subject to Dutch tax, even if your clients are abroad; the VAT on your invoices to business clients in the EU is then usually reverse-charged, see foreign clients and tax. If you temporarily work physically in another EU country, arrange an A1 certificate to show that your social security runs in the Netherlands.
Frequently asked questions
Can I register with the Chamber of Commerce without a BSN?
For a sole trader business you need a BSN in practice. If you do not live in the Netherlands yet, registering in the RNI offers a solution; ask when booking your Chamber of Commerce appointment how that works in your situation.
Am I entitled to the self-employed deduction in my first year here?
Yes, if you spend 1,225 hours on your Dutch business in that calendar year. The hours criterion is not reduced pro rata, so if you start in autumn you often do not reach it in the first year.
May I keep my business in my home country?
You can, but then you deal with two tax systems and possibly two social security systems. A tax treaty determines who may tax what. Get advice before remaining active in both countries.
Does the 30% ruling apply if I work through my own company?
The ruling is intended for employees of an employer and has strict conditions, including salary and recruitment from abroad. Through your own company that rarely applies, and it always requires tailored advice.
Sources
- Residence permit for self-employed personsIND · ind.nl
- How to obtain a citizen service numberRijksoverheid · rijksoverheid.nl
- Self-employed and starter deduction 2026Belastingdienst · belastingdienst.nl
Sources checked on
This article provides general information based on the rules known for 2026 and does not replace personal tax advice. For your specific situation, we're happy to take a look with you.
